BPK Commits to Maintaining Professionalism in Auditing OJK and BKPM Financial Statements

Jakarta — Indonesia’s Supreme Audit Board (BPK) has reaffirmed its commitment to maintaining professionalism, accountability, and inter-agency synergy in conducting audits of the Financial Statements (LK) of the Financial Services Authority (Otoritas Jasa Keuangan, OJK) and the Ministry of Investment and Industrial Downstreaming/Investment Coordination Board (Kemeninveshil/BKPM) for 2025.

This commitment was conveyed by BPK Member II Daniel Lumban Tobing during two separate entry meeting sessions with OJK and Kemeninveshil/BKPM.

“BPK audits are conducted using a risk-based approach whilst upholding professional standards and ethics in auditing,” he stated during the presentation of unaudited financial statements and the entry meeting for the 2025 OJK financial statement audit, attended by the Chief Executive for Conduct Supervision of Financial Service Operators, Education, and Consumer Protection, serving as Acting Chair and Vice Chair of the OJK Board of Commissioners Friderica Widyasari Dewi, according to official statements from Jakarta on Saturday.

Furthermore, Daniel emphasised the importance of communication and collaboration to ensure audits are completed on time and provide added value in strengthening financial governance in the financial services sector.

During the entry meeting for the audit of Kemeninveshil/BKPM’s 2025 financial statements, attended by the Minister of Investment and Industrial Downstreaming/Head of BKPM Rosan Perkasa Roeslani, Daniel affirmed that BPK audits aim to provide an opinion on the fairness of financial statements whilst encouraging continuous improvement in state financial management.

Audits are conducted in accordance with applicable laws and guided by the State Financial Audit Standards (Standar Pemeriksaan Keuangan Negara, SPKN) and the BPK Code of Ethics.

“BPK audits are guided by SPKN as regulated in BPK Regulation No. 1 of 2017, which among other things sets out the professional requirements for auditors, the quality of audit implementation, and professional reporting requirements. BPK auditors are also obligated to comply with the Code of Ethics established in BPK Regulation No. 4 of 2018,” he said.